为加快外汇体制改革,提升境内企业对外投资融资的便利化程度,促进资 本项目可兑换,2014年6月,国家外管局出台了《跨境担保外汇管理办法》(汇 发[2014]29号,以下简称“29号文”),取消了与跨境担保相关联的事前审批、 担保履约审核及部分业务资格条件限定,代之以比例自律和登记管理的方式进 行监管。u]在内保外贷方面取消了业务的审批环节、担保人和被担保人财务指 标及股权关联限制,对担保额度的控制等条件。2017年初,外管局发布了《关 于进一步推进外汇管理改革完善真实性合规性审核的通知》(汇发[2017]3号, 以下简称“3号文”),调整了内保外贷业务的部分监管政策要求,允许以直 接投资及外债的形式将内保外贷项下的主债务资金调回境内[2],打破了29号文 中资金不得回流的政策限制,为合规引入境外资傘提供指引。自29号文发布后, 有些银行放松了对内保外贷业务合规性、真实性的审核,出现了一批履约异常 情况。2017年末,厦门银行珠海分行、民生银行泉州分行、企业银行深圳分行、 华侨永亨北京分行,因未按照相关规定进行贷前调查和尽职调查,违规办理内 保外贷项下的购付汇业务,被外管局通报批评。为引导内保外贷业务健康有序 发展,支持真实合规的投融资活动,2017年12月,外汇局制定了108号文, 加强了对内保外贷业务的履约环节管理,有利于提高银行办理内保外贷业务的 合规意识,降低担保履约风险,防范异常跨境资金流动风险。 随着我国近来大力推行“一带一路”国家建辑战略,内保外贷作为一种低 成本、高效率的资金获取方式,在商业银行为“走出去”的客户提供境外资金 支持,推进跨境投融资业务发展等方面发挥着重要作用。近些年在国际局势变 化、国内外经济形势变动、汇率波动、利率调整、商业银行境内外分支机构管 理水平差异等因素的影响下,内保外贷异常履约案例频频发生。由此可见,提 升商业银行对内保外贷业务风险的管控能力己迫在眉睫,良好的风险管理不仅 能降低银行自身违规案例的发生频率,更能提升商业银行的合规经营管理水平, 为国家外汇政策稳健开展提供强有力的支撑。因此,积极主动、合规有序的做 好内保外贷业务风险管理,是商业银行开展这项业务的重中之重。 I I本文将内保外贷业务的风险管理作为切入点,通过查阅国内外研究资料, 分析出现阶段内保外贷业务迅速发展的原因。以C银行安徽分行内保外贷业务 开展的实际情况作为研宄目标,通过对C银行安徽分行办理内保外贷业务的操 作流程介绍,总结出当前内保外贷业务面临的各类风险。通过分析C银行内保 外贷风险管理的主要举措,提出C银行在实际开展该业务时,风险管理环节中 存在的各类问题。主要是由于商业银行境内外机构沟通不畅、业务风险意识淡 薄、风险控制体系不健全、专业人才缺乏和相关法规缺失五个方面不足造成的。 针对这些问题,提出建立高效审批流程、完善风险评估和控制、健全风险管理 体系、从业人员管理和培训、法律法规修订等方面的建议。文章最后,综合全 文对C银行安徽分行内保外贷业务风险管理进行概括性思考和展望。 关键词:内保外贷;C银行安徽分行;商业银行;风险管理 IIAbstract Tospeedupthereformoftheforeignexchangesystem,fecilitateforeigninvestmentand financingbydomesticenterprisesandpromotetheconvertibilityofcoitalprojects,onJune17 2014,theStateAdministrationofForeignExchangeissuedtheProvisionsonForeignExchange AdministrationofCross-borderGuarantee(HuiFa[2014]No.29)(hereinafterreferredtoas t￡No.29Document3>whichcancelledthepre-approval,guaranteeperformancereviewandsome businessqualificationrequirementsrelatedtocross-borderguaranteeandreplacedthemwith supervisionbyproportionalself-disciplineandregistrationmanagement.Intermsofonshore guaranteesforoffshoreloans,theapprovalofthebusiness,thecontroloftheguaranteeamount, thequalificationoftheguarantor,thefinancialindicatorsoftheguaranteed,theequity relationshipandotherrestrictivecontentswerecanceled,which&cilitatedthedevelopmentof onshoreguaranteesforoffshoreloansbusiness. Toguidetheorderlyandcompliantinflowofforeignfunds,inJanuary2017,theState AdministrationofForeignExchangeissuedtheCircularonFurtherAdvancingtheReformof ForeignExchangeAdministrationandImprovingtheAuthenticityandComplianceAudit(Hui Fa[2017]No,J)(hereinafterreferredtoas11No.3documentH)whichwasrelatedtosome policyadjustmentsfortheonshoreguaranteesforoffshoreloansbusiness,andallowedthe principaldebtfundsunderonshoreguaranteesforoffshoreloanstoberepatriatedfromabroad foruseinthefonnofforeigndebtanddirectinvestment,therebybreakingthroughthepolicy limitoftheNo.29documentthatfundsarenotallowedtoreturn.SincethepublicationoftheNo. 29document,somebankshaverelaxedtheirauditoftheauthenticityandcomplianceofthe onshoreguaranteesforoffshoreloansbusiness,resultinginalargenumberofcasesofabnormal performance.Basedonthisphenomenon,theStateAdministrationofForeignExchangehandled anumberofillegalguaranteeincidentsbydomesticfinancialinstitutions.InDecember2017, fourcommercialbankswerepunishedbyexternalregulatoryagenciesforillegallyhandling onshoreguaranteesforoffshoreloansbusiness.Therepresentativeproblemsincludeunqualified principalqualificationoftheguarantor,abnormaltendencyofperformance,andineffective supervisionofprincipaldebtfunds.Toguidefinancialinstitutionstoconductonshoreguarantees foroffshoreloansbusinessinanorderlymannerandincompliancewiththeregulations,realand IIIcompliantinvestmentandfinancingactivitiesshallbeencouraged.InDecember2017,theState AdministrationofForeignExchangeissuedtheNoticeonImprovingtheForeignExchange AdministrationofBankOnshoreGtuxranteesforOffshoreLoans(HuiZong[2017]No,108) (hereinafterreferredtoaseeNo.108Document,5)whichreiteratedtherelevantmanagement regulationsforcommercialbanks'onshoreguaranteesforoffshoreloansbusinessand strengthenedthemanagementoftheguaranteeperformancelink.Thishasplayedavery importantroleinimprovingthebank'scomplianceawamiessinhandlingonshoreguaranteesfor offshoreloansbusiness,reducingtheriskofguaranteeperformanceandpreventingtheabnormal flowofcross-borderfunds. AsChinaisvigorouslyimplementing(fctheBeltandRoadnationalconstructionstrategy, onshoreguaranteesforoffshoreloans,asalow-costandefficientwayofcapitalacquisition,is playinganimportantroleincommercialbanksprovidingoverseasfinancialsupportand promotingthedevelopmentofcross-borderinvestmentandfinancingbusiness.Inrecentyears, exchangeratefluctuations,interestrateadjustments,differencesinthemanagementlevelsof domesticandoverseasbranchesofcommercialbanksandotherfactors,casesofabnormal performanceofonshoreguaranteesforoffehoreloanshaveoccurredfrequently.Therefore,itis urgenttoimprovecommercialbanks1abilitytocontrolrisksinonshoreguaranteesforoffshore loansbusiness.Goodriskmanagementcannotonlyreducethefrequencyofviolationcasesof banksthemselves,butalsoimprovethecompliancemanagementlevelofcommercialbanks, therebyprovidingstrongsupportforthesteadydevelopmentofnationalforeignexchange policies.Therefore,itisthetoppriorityforcommercialbankstocarryoutriskmanagementof onshoreguaranteesforoffshoreloansinaproactive,compliantandorderlymanner. Withtheriskmanagementofonshoreguaranteesforoffshoreloansbusinessastheentiy point,thispaperanalyzesthereasonsfortherapiddevelopmentofonshoreguaranteesfor offshoreloansbusinessattheemergingstagebyreferringtodomesticandforeignresearchdata. WiththeactualsituationoftheonshoreguaranteesforoffshoreloansbusinessofAnhuiBranch ofCBankastheobjectofresearch,itsummarizesthevariousrisksfacedbythecurrentonshore guaranteesforoffshoreloansthroughtheintroductionoftheoperationprocessoftheonshore guaranteesforoffshoreloansoftheCBank.Byanalyzingthemainmeasuresoftherisk managementofonshoreguaranteesforoffshoreloansoftheCBank,variousproblemsintherisk IVmanagementprocessoftheCBankintheactualbusinessdevelopmentareputforward.Itis mainlycausedbyfivedeficiencies,namely,poorcommunicationbetweendomesticandforeign institutionsofcommercialbanks,weakbusinessriskawareness,inadequateriskcontrolsystem, lackofprofessionaltalentsandlackofrelevantlawsandregulations.Inresponsetothese problems,thepaperputsforwardsuggestionsonestablishingtheefficientreviewandapproval process,improvingriskassessmentandcontrol,enhancingtheriskmanagementsystem, managementandtrainingofemployees,andrevisionoflawsandregulations.Finallythefulltext issummarizedtocomprehensivelyconsiderandforecasttheriskman^ementoftheonshore guaranteesforoffshoreloansbusinessofAnhuiBranchofCBank. Keywords:Foreignloansforinternalguarantees;Anhuibranchofc bank;CommerciaIbank;Riskmanagement v目录 第一章绪论 1 一 、研宄背景 1 二、研宄目的与意义 1 (―)论文研宄目的 1 (二)论文研宄的意义 2 三、国内外研宄现状 3 (―)国外研宄现状 3 (二)国内研宄现状 4 四、研宄思路和方法 5 (一)